Sustainable sides of taxation: An international law approach

Abstract

This article explores from an international law perspective how taxation can be used by states as an instrument to address the mutually reinforcing themes of sustainability and human rights, and to sustain a civilisation. In doing so, the article discusses how far the maximisation of financial resources through a domestic tax system is necessary for the attainment of the United Nations Sustainable Development Goals. It further discusses whether tax avoidance by multinational enterprises is an infringement of the human rights obligations undertaken by states under the International Covenant on Economic, Social and Cultural Rights.